Chapter TCRM2451

Published date12 April 2016
Record NumberTCRM2451

Mandatory work is work that must be carried out regardless of a customer’s risk profile, often in a specific manner. It results from, for example:

  • a legal requirement of HMRC
  • a legal requirement of the European Union
  • an agreement with another Government Agency
  • a commitment to the National Audit Office and/or the Public Accounts Committee

Some of this work may be commissioned from other parts of HMRC.

By definition, we have no option but to carry out mandatory activity, but there may be some scope for us to use our knowledge of the customer to simplify the work done and to minimise the burden on the customer. Examples of mandatory work are set out in the table below (note that this list is not exhaustive).

Examples of mandatory work

  1. Corporation Tax (CT) mandatory work
  • Requests for information under Double Taxation Treaties

Requirements of Other Directorates

  • Underlying tax rate
  • Shares valuation
  • Property valuation
  • Renegotiation of cross-sector framework agreements and memoranda of understanding
  1. Customs & International Trade (CIT) mandatory work
  • Common Agricultural Policy examinations
  • Mutual Assistance / EU verifications
  • Registration / Approvals / Authorisations
  • Import / Export Licensing
  • Authorised Economic Operator (AEO)
  • Community / Common Transit
  • Relief Scheme return verification
  • Customs Warehousing
  • Customs Freight Simplified Procedures (CFSP)
  • Customs Procedures with Economic Impact (CPEI): for example, End Use / Customs Warehousing / Outward Processing Relief (OPR) / Inward Processing Relief (IPR) / Temporary Admissions (TA)

Requirements of Other Directorates

  • References and Verifications Assurance
  1. Employer Compliance (EC) mandatory work
  • Statutory Sick Pay
  • Statutory Maternity/Paternity/Adoption Pay
  • National Minimum Wage
  • Student Loans

Requirements of Other Directorates

  • Review of deductions PAYE / NIC
  • PAYE Settlement Agreement (PSA)
  1. Excise and Environmental Taxes mandatory work
  • Mutual Assistance / EU verifications

Requirements of Other Directorates

  • References and Verifications
  • Betting and Gaming
  • Implementation of Alcohol & Drinks Regulations
  • ...

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